PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN




Simposium Nasiona Akuntansi 9 Padang

PENGARUH ORIENTASI PROFESIONAL TERHADAP KONFLIK PERAN:
Interaksi Antara Partisipasi Anggaran dan Penggunaan Anggaran Sebagai Alat Ukur Kinerja Dengan Orientasi Manajerial
(Suatu Penelitian Empiris Pada Perguruan Tinggi Negeri dan Swasta di ProvinsiNanggroe Aceh Darussalam)
Fazli Syam BZ, SE,Msi, Ak
Drs. Muslim A. Djalil, MBA
Universitas Syah Kuala

Abstract

This research is aimed at predicting and explaining empirically the effect of budget participation on the role conflict experienced by managers who have a high professionals. The another purpose is to reveal the effect of managerial orientation on the potential arising role conflict of manager who have a high professional orientation and participated in budget formulation process and their achievements measured with a budget indicator.

The respondents of this research are Deans, Vice Deans, Head of Academic Depts, and Head of Adm Depts. Of 150 distributed questioners to 15 state and private owned institutions of The Province of NAD, it has the response rate of 34,7% or 52 questioners. The data are analyzed by using Pearson Correlation and Simple Regression in order to reveal the relationship and influence among the designated variable.

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